Construction recordkeeping: how OSHA Part 1904 applies to job sites and subcontractors
Short answer
Construction is not partially exempt, so contractors with more than 10 employees keep OSHA records. A job site that will last a year or longer is its own establishment with its own 300 Log. Shorter jobs can share one log. The employer that supervises a worker day to day records and reports that worker's injuries, whatever the contract says.
- Rules
- 29 CFR 1904.30 (multiple establishments), 1904.31 (covered employees), 1904.46 (establishment)
- Exemption
- Construction (NAICS 23) is not partially exempt
- Long projects
- A site expected to last a year or more keeps its own 300 Log
- Short projects
- One Log may cover all sites under a year, or those of a division or region
- Who records
- The employer giving day-to-day supervision, whatever the contract says
- Work zones
- Public-road crashes are reportable only in a construction work zone
- BLS 2024 rate
- Construction 2.2 total recordable cases and 1.3 DART cases per 100 full-time workers
Applies to: General contractors, specialty trade contractors and construction managers with more than 10 employees · Contractors with temporary or multi-state job sites · Subcontractors and staffing agencies that supply workers to job sites
How does Part 1904 apply to construction contractors?
It applies as it does to any employer, with special rules for job sites that move. Construction (NAICS 23) is not on the partially exempt list. A contractor with more than 10 employees at any time last year keeps Forms 300, 300A and 301 (1904.1, 1904.2). The reporting duties in 1904.39 apply to every contractor, even those with 10 or fewer employees.
State Plan states must use the same recordability rules. They may be stricter elsewhere, such as on reporting deadlines (FAQ 37-2). See the recordkeeping overview.
What is an establishment on a job site?
For work with no single location, such as construction, the establishment is the office or other base. It is the base that supervises the work or sends people out (1904.46). Whether a temporary job site is its own establishment depends on how long it will last (CPL 02-00-172).
| Situation | Which Log | Where it can be kept |
|---|---|---|
| Project expected to last a year or more | A separate 300 Log for that site | On site or at a central location, if the 7-day and prompt-access conditions below are met |
| Project expected to last under a year | One 300 Log may cover all short-term sites, or those of a company division or region | On site or at a central location, on the same conditions |
| Employee who works across several sites | Linked to one establishment. A case at another of your establishments goes on that one's Log. A case away from any establishment goes on the Log where the employee normally works | As above |
OSHA's example: a multi-state contractor might keep a Log per state for short-term projects. It would also keep a separate Log for each project expected to last more than a year.
Who records subcontractor and temporary workers' injuries?
The employer that supervises the work day to day, whatever the contract says. That means supervising the details, means, methods and processes of the work. Specifying the output is not enough (1904.31; FAQ 31-1). OSHA's directive says the actual facts decide, not contract language. Employers should coordinate so each case is recorded once.
| Situation | Who records and reports |
|---|---|
| A subcontractor's crew works under its own foremen | The subcontractor |
| Laborers from a staffing agency are directed task by task by your superintendent | You, as the supervising employer |
| A general contractor sets the result and schedule, but the subcontractor controls how the work is done | The subcontractor. Specifying the result alone is not day-to-day supervision |
| Agency workers are supervised by the agency's own site lead | The agency, even if the host is not covered by the recordkeeping rule (FAQ 31-2) |
The same supervising employer makes the 8-hour and 24-hour reports under 1904.39 (FAQ 39-9). See contractor and visitor incidents.
What changes for severe injury reports and the 300A?
Work-zone crashes are reportable, and posting follows each establishment that keeps a Log.
- Work zones: a crash on a public street or highway is not reportable, unless it happens in a construction work zone (1904.39(b)(3)). The zone runs from the first warning sign or vehicle lights. It ends at the END ROAD WORK sign or last temporary traffic control device (FAQ 39-2).
- Posting the 300A: post it at each establishment where you keep a Log, from February 1 to April 30 (FAQ 30-1). For one Log covering several short-term sites, ask your OSHA area office or State Plan how to post.
- Central records: you may keep Logs at the home office if cases reach it within 7 calendar days. Produce records within 4 business hours for the government. Produce them by the end of the next business day for employees and representatives.
The full deadlines are in severe injury reporting.
Which other standards work differently on a job site?
Lockout/tagout and hazard communication follow Part 1926 rules.
| Topic | Construction rule |
|---|---|
| Lockout/tagout | 1910.147 excludes construction. 1926.417 covers tagging of controls and of deenergized equipment or circuits |
| Hazard communication | 1926.59 says the construction requirements are identical to 1910.1200. A host employer's program must tell other employers' workers how to reach SDSs, what precautions apply and how containers are labeled (1910.1200(e)(2)) |
| Construction standards on OSHA's overall top 10 most cited list, fiscal year 2025 | Fall protection (1926.501), ladders (1926.1053), scaffolding (1926.451), fall protection training (1926.503) and eye and face protection (1926.102) |
How do electronic submission and national rates apply?
All of NAICS 23 is in Appendix A. Construction establishments with 20 to 249 employees submit Form 300A. So do those with 250 or more. Only NAICS 2381, foundation, structure and building exterior contractors, is also in Appendix B. Only those establishments with 100 or more employees also submit Forms 300 and 301. Count each establishment alone, using everyone employed there at any time in the year. Ask your area office or OSHA's ITA help form how to count temporary sites. See electronic submission.
| Industry | Total recordable cases | Days away, restriction or transfer |
|---|---|---|
| Construction (23) | 2.2 | 1.3 |
| Specialty trade contractors (238) | 2.3 | 1.4 |
| Private industry | 2.3 | 1.4 |
The formula and more industries are on the TRIR and DART rates page.
How IncidentKit supports this requirement
| What the rule asks for | Where it lives in IncidentKit |
|---|---|
| A separate Log for each long project and a shared Log for short-term sites | Model each project of a year or longer as its own facility. Group short-term projects under a regional facility. Each facility has its own staff, routing and pack. |
| The day-to-day supervisor records and reports | Capture who directed the work in the incident record, so the right employer logs and reports it. Contractor and visitor incidents are a supported use case. |
| Report from the field quickly | Post a QR code per site at the gate or trailer. Quick report takes three fields from a phone, works without signal and becomes a full incident record. |
| 8-hour and 24-hour reports, including work-zone crashes | Severity sets priority, and types that start a reporting clock flag the deadline. Escalation timers move unacknowledged events on. Automated reportability rules are rolling out. |
| Forms 300, 300A and 301 | OSHA 300, 300A and 301 exports are rolling out, and so are construction packs. The core incident workflow runs now. |
| Find patterns across projects | Analytics cluster incidents by location, shift, equipment and cause. Organization roll-ups compare projects. |
Product parts involved: QR and quick report, Mobile and offline, Multi-site and roles, Incident reporting, Compliance packets, Routing and escalation, Analytics. Capabilities marked “rolling out” are being released in stages; see the changelog.
Frequently asked questions
Do I need a separate OSHA 300 Log for every job site?
Only for sites expected to last a year or more. Shorter sites need records but not a separate Log. One Log can cover all short-term sites, or those of a division or region. Link every employee to one establishment.
Who records an injury to a subcontractor's employee on my site?
The employer that supervises the worker day to day. If the subcontractor's own foremen direct the work, the subcontractor records it. If you supervise the details, means, methods and processes, you do, whatever the contract says. Coordinate so the case is recorded once.
Is a crash in a highway work zone reportable to OSHA?
Yes, if it results in a fatality, in-patient hospitalization, amputation or loss of an eye within the usual windows. Crashes on public streets and highways are normally exempt. Crashes in a construction work zone are not.
Does lockout/tagout apply to construction?
Not under 1910.147, which excludes construction and agriculture. On construction sites, 1926.417 requires tagging of controls and of deenergized equipment or circuits where they can be energized. Other Part 1926 standards cover other hazards, so confirm which apply.
Sources
- eCFR: 29 CFR 1904.30, Multiple business establishments; 1904.31, Covered employees; 1904.46, Definitions (current through 2026-10-01)
- OSHA: Part 1904 Recordkeeping Policies and Procedures Directive, CPL 02-00-172 (temporary worksites, multi-employer circumstances)
- OSHA: FAQ 31-1, day-to-day supervision
- OSHA: FAQ 39-2, construction work zone
- OSHA: Appendix A to Subpart E of Part 1904 (includes NAICS 23)
- OSHA: Appendix B to Subpart E of Part 1904 (includes NAICS 2381)
- BLS: Table 1. Incidence rates of nonfatal occupational injuries and illnesses by industry and case types, 2024
- OSHA: Top 10 most frequently cited standards, fiscal year 2025
Reviewed against the sources above on Oct 5, 2026. Rules change: confirm current requirements with the issuing body or your counsel before relying on any summary.
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